If the FSS of the Russian Federation holds your company liable for offenses in the field of social insurance, then you can try to reduce the amount of the fine if there are mitigating circumstances. Read how to do this in the article prepared by our colleagues from the magazine “Salary”.

Companies pay two types of insurance contributions for compulsory social insurance to the territorial branches of the Federal Social Insurance Fund of the Russian Federation:

In case of temporary disability and in connection with maternity in accordance with Federal Law No. 212-FZ dated July 24, 2009 (hereinafter referred to as Law No. 212-FZ);

From accidents at work in accordance with Federal Law No. 125-FZ dated July 24, 1998 (hereinafter referred to as Law No. 125-FZ).

Offenses in the field of social insurance, for which penalties may be assessed, are listed in Article 46 of Law No. 212-FZ and Article 19 of Law No. 125-FZ.

The territorial branch of the FSS of the Russian Federation has the right to hold the company accountable (Part 2 of Article 40 of Law No. 212-FZ). The procedure for prosecution is similar to the procedure established by the Tax Code for bringing to responsibility for tax offenses (paragraph 8, paragraph 1, article 19 of Law No. 125-FZ).

What affects the size of the fine?

The territorial branch of the FSS of the Russian Federation assesses a fine based on the results of a desk or field inspection. During the review of the inspection materials, the head (deputy head) of the territorial branch of the fund identifies circumstances excluding the company’s guilt in committing an offense, or circumstances mitigating or aggravating responsibility for committing an offense (clause 4, part 6, article 39 of Law No. 212-FZ).

Table. Penalties of the FSS of the Russian Federation

Type of offense	Penalties of the FSS of the Russian Federation
Compulsory social insurance in case of temporary disability and in connection with maternity
Failure to submit calculations for accrued and paid insurance premiums (Article 46 of Law No. 212-FZ)	From 5 to 30% of the amount of insurance premiums accrued for payment for the last three months of the reporting (calculation) period, for each full or partial month from the date established for its submission, but not less than 1000 rubles.
Failure to comply with the procedure for submitting calculations according to FSS Form-4 to the territorial office of the fund in electronic form
Violation of the deadline for the payment of insurance premiums by the payer of information on opening and closing a bank account (Article 46.1 of Law No. 212-FZ)
Non-payment or incomplete payment of insurance premiums as a result of underestimating the base for their calculation or other incorrect calculation of contributions (Article 47 of Law No. 212-FZ)	20% of unpaid insurance premiums
Compulsory social insurance against industrial accidents and occupational diseases
Late registration as an insured with the insurer (paragraphs 2 and 3, paragraph 1, article 19 of Law No. 125-FZ)	5,000 rubles, and if the registration period is violated by more than 90 days - 10,000 rubles.
Non-payment or incomplete payment of insurance premiums as a result of underestimation of the taxable base for calculating insurance premiums (paragraph 5, paragraph 1, article 19 of Law No. 125-FZ)	20% of the unpaid amount of insurance premiums, and for intentional commission of these acts - 40% of the unpaid amount of insurance premiums
Failure to submit established reports on time (paragraph 6, clause 1, article 19 of Law No. 125-FZ)	From 5 to 30% of the unpaid amount of insurance premiums based on these reports for each full or partial month from the date established for its submission, but not less than 100 rubles.
Failure to submit established reports for more than 180 calendar days after the expiration of the established period (paragraph 7, paragraph 1, article 19 of Law No. 125-FZ)	30% of the unpaid amount of insurance premiums based on these reports and 10% of the amount of contributions payable on the basis of these reports for each full or partial month starting from the 181st calendar day, but not less than 1000 rubles.

What circumstances exclude guilt?

An organization cannot be held liable for an offense if it was committed under circumstances excluding its guilt. The list of such circumstances is given in Part 1 of Article 43 of Law No. 212-FZ.

For example, a company will not be held liable for an offense if it was committed as a result of a natural disaster or other extraordinary and force-majeure circumstances. It can confirm the fact of a natural disaster by publications in the media and in other ways that do not require special means of proof (Part 1, Article 43 of Law No. 212-FZ).

If the company has already been held liable

Repeated bringing of an organization to justice for a similar offense is regarded as an aggravating circumstance (Part 2 of Article 44 of Law No. 212-FZ).

The company is considered held liable for an offense within 12 months from the date the decision of the court or the territorial branch of the FSS of the Russian Federation enters into legal force (Part 3 of Article 44 of Law No. 212-FZ).

Finding mitigating circumstances

An organization can count on a reduction in the amount of the fine if it committed an offense under circumstances recognized as mitigating liability. They are listed in Part 1, Article 44 of Law No. 212-FZ.

Thus, the amount of the fine may be reduced if the offense was committed:

Due to a combination of difficult personal or family circumstances;

Under the influence of threat or coercion or due to financial, official or other dependence;

Difficult financial situation of an individual held accountable for committing an offense;

Other circumstances that the court or territorial branch of the fund considering the case may be recognized as mitigating liability.

Since this list is not exhaustive, classifying circumstances as mitigating is the prerogative of the court (Part 4 of Article 44 of Law No. 212-FZ).

The court has the right to reduce penalties to the amount that it considers acceptable in a particular situation in the presence of mitigating circumstances. For example, the court found the following to be mitigating:

The insignificance of the company's delay in submitting the calculation in Form-4 to the FSS (three days), the absence of negative consequences for the FSS of the Russian Federation - by the decision of the Sixth Arbitration Court of Appeal dated 02.04.2013 in case No. A73-15318/2012, part 1 of Article 46 of Law No. 212-FZ;

A short period of incomplete payment of insurance premiums due to the unlawful application of a reduced tariff due to the company’s incorrect interpretation of the norms of Law No. 212-FZ - Resolution of the Federal Antimonopoly Service of the North-Western District dated March 12, 2013 No. A56-27866/2012 reduced the amount of the fine established by part 1 of the article 47 of Law No. 212-FZ.

What documents can confirm mitigating circumstances?

The legislation does not stipulate what specific documents a company can use to confirm the presence of mitigating circumstances.

We believe that a combination of difficult personal or family circumstances can be understood as illness, death of a close relative, caring for the disabled or minor children. Companies can confirm these circumstances, respectively, with certificates from a medical institution (certificates of incapacity for work), death certificates, disability documents, and birth certificates.

The difficult financial situation is confirmed by:

Account statements about the lack of funds or bank certificates about the presence of a card index, copies of the balance sheet, documents indicating the existence of debt;

Documents confirming that the company has incurred significant losses based on the results of financial and economic activities.

Where to go to reduce penalties

Before a decision is made to impose a fine the company has the right to contact the territorial branch of the Federal Social Insurance Fund of the Russian Federation, which considers the inspection materials.

After the decision is made she can appeal decisions and other acts of the territorial branch of the fund of a non-normative nature, as well as actions (inaction) of its officials if they violate her rights (Article and Law No. 212-FZ):

In a higher body of the Federal Social Insurance Fund of the Russian Federation (with a higher official);

The court or a higher body of the fund considering the case, when holding the organization accountable, will establish and take into account circumstances that mitigate or aggravate responsibility for the commission of an offense (Part 4 of Article 44 of Law No. 212-FZ).

By filing a complaint with a higher body of the Federal Social Insurance Fund of the Russian Federation, the company has the right, simultaneously with filing the complaint or in the future, to file a similar complaint with the court (Part 2 of Article 54 of Law No. 212-FZ).

Contacting the territorial branch of the FSS of the Russian Federation

The current legislation does not provide for the obligation of the territorial branch of the fund to necessarily reduce the amount of the fine if circumstances are identified that mitigate liability for committing an offense. Therefore, reducing the amount of the fine in the presence of mitigating circumstances is a right, and not an obligation, of the territorial branch of the fund.

In addition, the current legislation does not determine exactly how the territorial branch of the FSS of the Russian Federation should reduce the amount of the fine.

We contact the higher body of the FSS of the Russian Federation

How to file a complaint

The company files a complaint against the act of the territorial branch of the FSS of the Russian Federation, the actions (inaction) of its official in writing (in person or by mail) or in electronic form (part 1 of article 55 of Law No. 212-FZ, clause 18 of the Administrative Regulations). The fund has no right to refuse to accept her complaint (clause 21 of the Administrative Regulations).

Complaint in electronic form a company can submit through information and telecommunication networks, including a unified portal of state and municipal services, as well as through a multifunctional center for the provision of state and municipal services (clause 40 of the Administrative Regulations).

Confirmation of receipt of complaint. Upon receipt of a complaint, the organization will be sent an electronic document confirming its acceptance for consideration (Part 1, Article 55 of Law No. 212-FZ, Clause 38 of the Administrative Regulations).

If this deadline is missed by the company for a good reason, it can be restored by a higher body of the fund upon its application (Part 3 of Article 55 of Law No. 212-FZ).

The complaint is being considered by the FSS of the Russian Federation

Based on the results of consideration of the complaint against the act of the territorial branch of the FSS of the Russian Federation, the higher body of the fund has the right (part 1 of article 56 of Law No. 212-FZ, clause 53 of the Administrative Regulations):

Leave the complaint unsatisfied;

Cancel the act of the territorial branch of the FSS of the Russian Federation;

Cancel the decision of the territorial branch of the FSS of the Russian Federation and terminate the proceedings on the offense;

Change the decision of the territorial body of the FSS of the Russian Federation or make a new decision on the merits.

In what form is the company informed of the fund's decision?. The organization will be informed about the decision made in writing within three days from the date of its adoption (Part 4, Article 56 of Law No. 212-FZ, Clause 25 of the Administrative Regulations).

If she filed a complaint electronically, the decision on it will also be sent to her electronically using information and telecommunication networks, including a single portal of state and municipal services (part 5 of article 56 of Law No. 212-FZ, paragraph 56 of the Administrative Regulations ).

The company's complaint will remain without consideration, if it contains (clause 69 of the Administrative Regulations):

The applicant’s full name and (or) postal address are not indicated;

The text is unreadable;

This contains a question to which the applicant has already been answered several times.

Scheme. Submission of a complaint by the policyholder to a higher body of the Federal Social Insurance Fund of the Russian Federation or to a higher official

We are preparing a complaint to the higher body of the Federal Social Insurance Fund of the Russian Federation

When drawing up a complaint, the insurer must indicate in it:

The name of the higher body of the Federal Social Insurance Fund of the Russian Federation to which the complaint is filed, or the position and full name of the official to whom it is sent;

Your name, TIN, location information, contact telephone number, email address(es) (if available) and postal address to which the higher body of the Federal Social Insurance Fund of the Russian Federation must send a response;

The name of the territorial branch of the FSS of the Russian Federation, whose decision is being appealed, or the surname, first name and patronymic of the official whose actions (inaction) are being appealed;

The circumstances on which the company’s arguments are based and evidence supporting these circumstances;

Amounts of disputed claims broken down by the amount of insurance premiums, penalties, fines;

Calculation of the disputed amount of money;

List of attached documents or their copies.

The complaint may also contain other information, if it is necessary for the correct and timely consideration of the case, and may contain a petition, including a petition for the use of circumstances mitigating or excluding liability.

Let's look at how to file a complaint using an example.

Example

Amsterdam LLC operates in the field of information technology. The territorial branch of the Federal Social Insurance Fund of the Russian Federation conducted an on-site inspection of the correctness of calculation, completeness and timeliness of payment (transfer) by the company of insurance contributions for compulsory social insurance for the period from January 1 to December 31, 2012.

Based on the results of the inspection, an act dated July 29, 2013 No. 113v was drawn up and a decision dated August 26, 2013 No. 10 was made to hold the organization liable for violating the legislation of the Russian Federation on insurance premiums. According to this decision, Amsterdam LLC was held liable under Part 1 of Article 47 of Law No. 212-FZ in the form of a fine in the amount of 79,275.53 rubles. and penalties for late payment of insurance premiums in the amount of 1,492.31 rubles.

The basis for the decision was the conclusion of the fund’s department that in January 2012 the company unjustifiably applied the reduced tariff of insurance premiums established by Part 3 of Article 58 of Law No. 212-FZ for organizations operating in the field of information technology. Since Amsterdam LLC received a document on state accreditation of the organization on February 14, 2012, the company had the right to apply a reduced insurance premium rate only from February 2012.

LLC "Amsterdam" decided to apply to the higher body of the Federal Social Insurance Fund of the Russian Federation with a request to reduce the amount of the fine by decision of the territorial branch of the fund. We will file a complaint with the higher body of the Federal Social Insurance Fund of the Russian Federation.

Sample complaints are listed below.

Sample Complaint to the higher body of the Federal Social Insurance Fund of the Russian Federation against the decision of the territorial branch of the fund

The company goes to court

The most effective way to reduce a fine is for the organization to go to court. The court may establish circumstances mitigating the company's liability, even in the absence of its petition.

To appeal acts of the territorial branch of the Federal Social Insurance Fund of the Russian Federation, the higher body of the fund, actions (inaction) of its officials, the company must submit an application to the arbitration court in accordance with the Arbitration Procedural Code of the Russian Federation (Part 3 of Article 54 of Law No. 212-FZ).

When a company goes to court to invalidate a decision of a territorial branch of the Federal Social Insurance Fund of the Russian Federation, the court often recognizes the fund’s actions as lawful, but on its own initiative reduces the amount of the fine to the organization. If the amount of the fine is reduced, the court will recover the costs of paying the state duty from the territorial branch of the FSS of the Russian Federation.

The article was prepared based on materials
our colleagues from

Problem

Hello! I really need help. I'm on maternity leave. The employer paid benefits at least during the year, but for the last six months there have been no payments. And I know that they have no activity, and the card index on the account is large, that is, there is no way to pay. I contacted the FSS. After much clarification, they said that they could only pay me through a lawsuit against the employer and by a court decision. I have never gone to court, please help me draw up an application to receive money from the Social Insurance Fund!

And what is the procedure: go to the prosecutor's office or directly to the court? The company is ready to provide all documents. Thank you in advance!

Solution

Hello!

See, you can go to court, but if you sue the employer, then it will be he who will be obliged to pay, and if he does not have money in his accounts, you will wait for years for benefits to be paid to you.

There are cases when the Social Insurance Fund pays directly. And by the way, you only need to contact the FSS in writing, so that they issue written answers.

The Social Insurance Fund pays directly only in the following cases:

1. In the regions where the pilot project is underway.

Establish that the following are involved in the implementation of the pilot project:

from January 1, 2012 to December 31, 2019 - Karachay-Cherkess Republic and Nizhny Novgorod region;

from July 1, 2012 to December 31, 2019 - Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov regions and Khabarovsk Territory;

from July 1, 2015 to December 31, 2019 - Republic of Tatarstan, Belgorod, Rostov and Samara regions;

from July 1, 2016 to December 31, 2019 - the Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions.

from July 1, 2017 until December 31, 2019 - the Republic of Adygea, the Altai Republic, the Republic of Buryatia, the Republic of Kalmykia, Altai and Primorsky Territories, Amur, Vologda, Magadan, Omsk, Oryol, Tomsk regions and the Jewish Autonomous Region;

from July 1, 2018 until December 31, 2019 - Republic of Sakha (Yakutia), Trans-Baikal Territory, Vladimir, Volgograd, Voronezh, Ivanovo, Kemerovo, Kirov, Kostroma, Kursk, Ryazan, Smolensk, Tver regions;

from July 1, 2019 until December 31, 2019 - the Republic of Dagestan, the Republic of Ingushetia, the Republic of Karelia, the Komi Republic, the Republic of North Ossetia - Alania, the Republic of Khakassia, the Kabardino-Balkarian Republic, the Udmurt Republic, the Chechen Republic, the Chuvash Republic, the Arkhangelsk, Tula, Yaroslavl regions.

Base: Decree of the Government of the Russian Federation dated December 22, 2016 No. 1427

2. The Social Insurance Fund pays directly in cases, specified in paragraph 4 of Article 13 of the Federal Law of the Russian Federation dated December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

In accordance with Part 4 of Article 13 of the Federal Law of December 29, 2006 No. 255-FZ“On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter - Federal Law No. 255-FZ) cases of payment of benefits for temporary disability, pregnancy and childbirth and monthly child care benefits (hereinafter - benefits) directly by territorial The bodies of the Social Insurance Fund provide for:

Termination of activities by the insured on the day the insured person applies for benefits;

The insured is unable to pay benefits due to insufficient funds in his accounts with credit institutions and the use of the order of debiting funds from the account provided for by the Civil Code;

The inability to establish the location of the policyholder and his property, which may be subject to foreclosure, in the presence of a court decision that has entered into legal force establishing the fact of non-payment of benefits by such policyholder to the insured person;

Or if, on the day the insured person applies for the specified benefits, the procedures applied in the case of bankruptcy of the insured are being carried out in relation to the policyholder.

If you have one of the cases indicated in paragraph 2, then it is the FSS that is obliged to pay.

And accordingly, the question is, have you established for sure that you do not have one of these cases? Do you have a written response from the FSS?

• Free assistance is provided by the territorial bodies of the FSS of Russia and consists of drawing up applications and in court.docx

In some cases, benefits are paid on the basis of a court decision, the FSS has even developed a Sample Statement of Claim for such cases, which I attach.

If the termination of the employer’s activities or insufficient funds is not documented and the possibility of obtaining the necessary information has been exhausted by both the insured citizen and the territorial body of the Fund, then the latter does not have the right to assign and pay benefits to the employee. However, in this case, the employee may apply to the court to establish one of the following legal facts:

If there is an appropriate court decision, the territorial body of the Fund makes a decision on the appointment and payment of benefits to the employee.

Important! It should be noted that if the expectant mother files a claim to recover benefits from the employer, then according to such a court decision, these benefits cannot be assigned and paid by the territorial body of the Fund, since the defendant in the case is the employer.

• Letter from the Social Insurance Fund if the employer does not pay benefits with a sample statement of claim.doc

See, if you have one of the listed cases, and you sue your employer, then you will end up waiting for the employer to pay you, and the Social Insurance Fund will refuse to pay directly, because a court decision will be made against the Employer.

All in all, you need to contact the FSS for help, but do it in writing, so that the FSS conducts an inspection of the employer in accordance with clauses 7, 7.1, 7.2 of Article 4.2 of the Federal Law of the Russian Federation dated December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity", and based on the results of the inspection, would give you a written answer that either go to court to establish one of the facts:

1. the employer’s activities have ceased on the day of applying for benefits;
2. payment of benefits by the employer is impossible due to insufficient funds in his account with a credit institution and the use of the order of debiting funds from the account provided for by the Civil Code of the Russian Federation;
3. the inability to determine the location of the organization and its property.

or sue the employer, because it is the employer who must pay, because conditions in accordance with Part 4 of Article 13 of the Federal Law of December 29, 2006 No. 255-FZ is not established.

A group of pilots and flight engineers of a large airline contacted the Moscow branch of the Center for Medical Law. The Social Insurance Fund denied all of them payments upon the occurrence of insured events - the development of occupational diseases (sensorineural hearing loss) that resulted in the loss of professional ability to work.

The ingenuity of the officials this time was quite original: using the right to conduct examinations of insured events, the Fund, based on the results of the examinations, recognized the insured events as non-insurance (!).

But the fact is that the Foundation does not have such a right:

According to the provisions of Art. 7 of the Law “On the Basics of Compulsory Social Insurance”, the very fact of an occupational disease is an insured event.
The FSS has the right, upon the occurrence of an insured event, to appoint and conduct an examination to verify the occurrence of an insured event, and to file claims in court to protect its rights. At the same time, the Fund is not vested with the authority to establish a connection between a disease and an occupation and the right to recognize a case of an occupational disease as insured or non-insurable.
Based on the legal meaning of Art. 13 and 18 of the Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”, the insurer is only authorized to send the insured to a medical and social examination institution for examination, re-examination (including early), to participate in the investigation of insured events, examination, re-examination of the insured in a medical and social examination institution and determining his need for social, medical and professional rehabilitation, as well as to appeal the conclusion of a medical and social examination institution to the court.

Thus, based on the current legal norms, it is possible to recognize as non-insurable a case of an occupational disease that resulted in loss of professional ability to work only after the cancellation of the conclusion of the occupational pathology institution on the connection of the disease with the profession and the decision of the institution of medical and social examination to establish for the citizen the degree of loss of professional ability to work due to an occupational disease.

The Social Insurance Fund did not take into account the above.

With the help of the Moscow branch of the Center for Medical Law, absolutely all claims were satisfied by the court. In all cases, the court ordered the FSS of the Russian Federation to recognize occupational diseases as insured events and provide insurance coverage to all plaintiffs.
By the rulings of the Moscow City Court, all court decisions entered into legal force.

ARBITRATION COURT OF VORONEZH REGION

IN THE NAME OF THE RUSSIAN FEDERATION

SOLUTION

Voronezh Case No. A14-2587/2016

Arbitration Court of the Voronezh Region composed of judge V.A. Kozlov

when keeping the minutes of the court session by the secretary of the court session Ermolova N.Yu.,

having considered the case in open court based on the application

open joint-stock company "Russian Railways" represented by the Voronezh Communications Directorate of the Central Communications Station - a branch of JSC Russian Railways (OGRN 1037739877295, INN 7708503727), Moscow,

to branch No. 1 of the state institution - Voronezh regional branch of the Social Insurance Fund of the Russian Federation (OGRN 1023601551071, INN 3666016915), Voronezh,

on declaring illegal the decision in part,

when participating in the meeting:

from the applicant: Brusentsova I.S., representative by power of attorney, power of attorney dated 06/09/2015,

from the defendant: Oksana Ivanovna Zolotkova – consultant of the legal department by power of attorney dated October 29, 2015 No. 1 (for a period of 3 years),

u st a n o v i l:

The open joint-stock company "Russian Railways", represented by the Voronezh Communications Directorate of the Central Communications Station - a branch of JSC Russian Railways (hereinafter referred to as JSC Russian Railways, the applicant in the case) appealed to the Arbitration Court of the Voronezh Region with an application to branch No. 1 of the state institution – Voronezh regional branch of the Social Insurance Fund of the Russian Federation (Branch No. 1) (hereinafter referred to as the Main Directorate of the All-Russian Federal Social Insurance Fund of the Russian Federation, the defendant in the case) to invalidate the decision of November 11, 2015 No. 1083.

By a ruling dated March 10, 2015, the Arbitration Court of the Voronezh Region accepted these requirements for proceedings; the case was considered under summary proceedings. By ruling dated March 31, 2016, the case is considered according to the general rules of claim proceedings, taking into account the features provided for in Chapters 22 and 24 of the Arbitration Procedure Code of the Russian Federation.

At the court hearing, the applicant clarified the name of the defendant. Taking into account the stated clarification, the proper defendant is a state institution - the Voronezh regional branch of the Social Insurance Fund of the Russian Federation.

At the court hearing, the applicant, in accordance with Art. clarified the stated requirements and asks to invalidate the decision of the state institution - the Voronezh regional branch of the Social Insurance Fund of the Russian Federation dated November 11, 2015 No. 1083 in part:

1) additional assessment of insurance premiums, penalties, fines in the amount of partial compensation for the cost of sanatorium and resort vouchers for treatment of employees in the amount of 12,852 rubles 64 kopecks, including:

– insurance premiums – 10,629 rubles 65 kopecks,

– fine – 98 rubles 6 kopecks,

– fine – 2125 rubles 93 kopecks;

2) additional assessment of insurance premiums, penalties, fines in the amount of partial compensation to employees for the costs of physical education in the amount of 1272 rubles 71 kopecks, including:

– insurance premiums – 1052 rubles 33 kopecks,

– fine – 9 rubles 91 kopecks,

– fine – 210 rubles 47 kopecks.

The defendant does not object to clarifying the requirements.

The court decided to accept the stated clarification of the requirements.

The applicant's representative supported the clarified requirements on the grounds stated in the submitted application.

The GU VRO FSS of the Russian Federation objects to the satisfaction of the stated requirements, referring to the legality and validity of the contested decision, on the grounds set out in the submitted review.

At the court hearing on May 17, 2016, a break was announced until May 23, 2016 (including weekends).

Having examined the evidence and heard the explanations of the parties, the court found.

JSC Russian Railways is registered as a legal entity and registered with the Social Insurance Fund of the Russian Federation under registration number 7738014001.

GU VRO FSS RF (branch No. 1) conducted a documentary on-site inspection of the policyholder for the period from 01/01/2012 to 12/31/2014 regarding the correctness of calculation, completeness and timeliness of payment (transfer) of insurance contributions for compulsory social insurance for compulsory social insurance against accidents at work and occupational diseases, the results of which are reflected in the act dated September 25, 2015 No. 1083.

Having considered the acts of on-site documentary inspection and the materials attached to them, as well as the objections of JSC Russian Railways, the Main Directorate of the VRO FSS of the Russian Federation (branch No. 1) made a decision dated November 11, 2015 No. 1083, by which JSC Russian Railways was held liable under clause 1 . Article 19 of the Federal Law “On compulsory social insurance against accidents at work and occupational diseases” No. 125-FZ in the form of a fine in the amount of 2357 rubles. 53 kopecks By this decision, the applicant was asked to pay the amount of the fine, as well as the arrears of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases in the amount of 11,787 rubles. 65 kopecks and accrued penalties in the amount of 233 rubles. 56 kopecks

Having disagreed with the contested decision, considering that its adoption in the contested part violated the rights and legitimate interests of Russian Railways OJSC in the field of entrepreneurial activity, the latter appealed to the arbitration court with these demands.

In support of the stated requirements, JSC Russian Railways points out that the control body groundlessly accrued the amount of insurance premiums, since compensation for the costs of physical education classes, as well as the purchase of sanatorium and resort vouchers for the Company’s employees, is not remuneration for the latter’s performance of labor functions, but is social guarantee for employees provided for by the collective agreement, and does not depend on the quality of the employee’s performance of labor functions, and is not of an incentive nature.

The GU VRO FSS of the Russian Federation, objects to the satisfaction of the stated requirements, indicates that the disputed payments are subject to inclusion in the taxable base when calculating insurance premiums, since payment for the cost of physical education classes and vouchers is associated with the performance of labor functions by employees. In addition, according to the defendant, sanatorium-resort treatment includes both medical care and accommodation in a sanatorium-resort institution. The defendant believes that the policyholder's collective agreement provides for compensation only for medical care. Accordingly, the defendant believes this circumstance is an additional basis for including the cost of living in a sanatorium-resort institution in the base for calculating insurance premiums.

The decision contested by JSC Russian Railways was made by the Main Directorate of the Russian Federal Tax Service of the Federal Tax Service of the Russian Federation on November 11, 2015. The applicant's appeal to the Arbitration Court of the Voronezh Region with a request to declare it invalid followed within the established period, taking into account the provisions of Article Section III. Proceedings in the arbitration court of first instance in cases arising from administrative and other public legal relations > Chapter 24. Consideration of cases challenging non-normative legal acts, decisions and actions (inaction) of state bodies, local government bodies, other bodies, organizations vested with separate functions by federal law state or other public powers, officials > Article 198. The right to apply to an arbitration court with an application to declare non-normative legal acts invalid, decisions and actions (inaction) illegal" target="_blank">198 Arbitration Procedure Code of the Russian Federation.

To invalidate acts and illegal actions (inactions), it is necessary to simultaneously carry out those specified in Article Section III. Proceedings in the arbitration court of first instance in cases arising from administrative and other public legal relations > Chapter 24. Consideration of cases challenging non-normative legal acts, decisions and actions (inaction) of state bodies, local government bodies, other bodies, organizations vested with separate functions by federal law state or other public powers, officials > Article 198. The right to apply to an arbitration court with an application to declare non-normative legal acts invalid, decisions and actions (inaction) illegal" target="_blank">198 Arbitration Procedure Code of the Russian Federation conditions: non-compliance with the law or other regulatory legal acts and violation of the rights and legitimate interests of the applicant in the field of business and other economic activities.

Judicial practice on:

Employment contract

Judicial practice on the application of Art. 56, 57, 58, 59 Labor Code of the Russian Federation

Judicial practice on wages

Judicial practice on the application of Art. 135, 136, 137 Labor Code of the Russian Federation

Sample statement of claim to an existing employer

• According to Part 4 of Art. 13 of the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity" to insured persons in the event of termination of activity by the insured on the day the insured person applies for maternity benefits, monthly care benefits the child, the assignment and payment of these benefits are carried out by the territorial body of the insurer. Therefore, if you find out that your employer has officially ceased operations, i.e. was liquidated and such an entry is present in the Unified State Register of Legal Entities, then you have the right to apply to the territorial body of the Social Insurance Fund with an application for the appointment and payment of benefits. The procedure for submitting such an application is established in Order of the Ministry of Health and Social Development of the Russian Federation dated December 5, 2011 N 1472n “On approval of the Administrative Regulations for the provision by the Social Insurance Fund of the Russian Federation of state services for the appointment and payment of maternity benefits in the event of termination of activity by the policyholder on the day the insured person applies for benefits for pregnancy and childbirth, or in the event that it is impossible for the policyholder to pay it due to insufficient funds in his account with a credit institution and the use of the order of debiting funds from the account provided for by the Civil Code of the Russian Federation" and Order of the Ministry of Health and Social Development of the Russian Federation dated February 21, 2012 N 145n "On approval Administrative regulations for the provision by the Social Insurance Fund of the Russian Federation of state services for the appointment and payment of a monthly child care benefit in the event of termination of activities by the policyholder on the day the insured person applies for a monthly child care benefit or in the event of the impossibility of payment by the policyholder due to insufficient funds on his account with a credit institution and applying the order of debiting funds from the account provided for by the Civil Code of the Russian Federation."

Read more about the procedural features of going to court

• According to Part 4 of Art. 13 of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” to insured persons in the event of the insured’s inability to pay benefits due to insufficient funds in his accounts with credit institutions and the use of priority debiting funds from the account provided for by the Civil Code of the Russian Federation; the assignment and payment of maternity benefits and child care benefits are carried out by the territorial body of the insurer. Therefore, if the FSS refuses to fulfill its obligation, you can go to court.

If you have received information about the availability of funds in your employer’s account, you can apply to the court directly to the Fund. However, it is unlikely that the bank will provide you with such information or the Fund will independently request information from the bank. Therefore, if you know the bank accounts of the employer, you can contact the territorial body; in order to save time, you must file claims simultaneously against both the regional branch of the Federal Social Insurance Fund of the Russian Federation and the employer - that is, indicate them in the claim as co-defendants. It is also necessary to petition the court to request information from the registration authority (FTS) about the employer’s existing accounts with credit institutions and information from the bank about the status of the employer’s accounts. If there is a debt on the account, you will have documentary evidence of the basis for receiving benefits directly from the Fund, and the court will have to satisfy your claims to the Fund.

• According to Part 4 of Art. 13 of the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity" to insured persons in the event that it is not possible to establish the location of the insured and his property, which may be subject to foreclosure, if there is an entered into the legal force of a court decision establishing the fact of non-payment of benefits by such an insurer to the insured person, the assignment and payment of benefits is carried out by the territorial body of the insurer.

Therefore, you need to file a claim with the employer for payment of benefits (see “Statement of Claim Against the Employer”). After this, obtain a ruling on the impossibility of enforcing the decision from the bailiffs. Based on the unexecuted decision and order to terminate enforcement proceedings, the Fund is obliged to pay you benefits. If the Foundation refuses to do this, then it will be necessary to sue the Foundation.

Read more about the procedural features of going to court